Table A4. Panel B OLS regression for...

Table A4.

Panel B
OLS regression for identity fit^a
	Full sample (1)–(3)			Junior MA	Senior MA^b
	(1)	(2)	(3)	(4)	(5)
Constant	0.000(1.000)	0.001(0.980)	−0.031(0.515)	−0.051(0.339)	0.022(0.686)
DIAG	−0.023(0.697)	−0.023(0.696)	−0.013(0.823)	−0.020(0.777)	0.003(0.973)
INTER	0.078(0.256)	0.078(0.256)	0.059(0.389)	0.005(0.955)	0.043(0.645)
BOUND	0.098*(0.072)	0.0978*(0.072)	0.098*(0.071)	0.204***(0.002)	0.032(0.640)
BELIEF	−0.059(0.310)	−0.060(0.314)	−0.069(0.243)	−0.060(0.403)	−0.099(0.209)
STRUC	0.059(0.233)	0.059(0.235)	0.057(0.249)	0.123**(0.038)	0.095(0.144)
CLARITY	0.078(0.210)	0.077(0.214)	0.077(0.210)	0.138*(0.067)	0.085(0.270)
GROUPCULT	0.297***(0.000)	0.298***(0.000)	0.321***(0.000)	0.360***(0.000)	0.300***(0.000)
LMX	0.204***(0.000)	0.203***(0.000)	0.193***(0.000)	0.147**(0.034)	0.174**(0.013)
PSYCHSAF	0.231***(0.000)	0.231***(0.000)	0.267***(0.000)	0.145**(0.039)	0.230***(0.001)
CLARITY* LMX		−0.002(0.952)
GROUPCULT* PSYCHSAF			0.065*(0.098)
R²	49.61%	49.61%	50.13%	52.21%	46.42%
Adj. R²	47.91%	47.72%	48.25%	49.75%	43.67%
F-value	29.21	26.19	26.73	21.24	16.85
Sig. F	0.00	0.00	0.00	0.00	0.00

Panel B
OLS regression for identity fit^a
	Full sample (1)–(3)			Junior MA	Senior MA^b
	(1)	(2)	(3)	(4)	(5)
Constant	0.000(1.000)	0.001(0.980)	−0.031(0.515)	−0.051(0.339)	0.022(0.686)
DIAG	−0.023(0.697)	−0.023(0.696)	−0.013(0.823)	−0.020(0.777)	0.003(0.973)
INTER	0.078(0.256)	0.078(0.256)	0.059(0.389)	0.005(0.955)	0.043(0.645)
BOUND	0.098*(0.072)	0.0978*(0.072)	0.098*(0.071)	0.204***(0.002)	0.032(0.640)
BELIEF	−0.059(0.310)	−0.060(0.314)	−0.069(0.243)	−0.060(0.403)	−0.099(0.209)
STRUC	0.059(0.233)	0.059(0.235)	0.057(0.249)	0.123**(0.038)	0.095(0.144)
CLARITY	0.078(0.210)	0.077(0.214)	0.077(0.210)	0.138*(0.067)	0.085(0.270)
GROUPCULT	0.297***(0.000)	0.298***(0.000)	0.321***(0.000)	0.360***(0.000)	0.300***(0.000)
LMX	0.204***(0.000)	0.203***(0.000)	0.193***(0.000)	0.147**(0.034)	0.174**(0.013)
PSYCHSAF	0.231***(0.000)	0.231***(0.000)	0.267***(0.000)	0.145**(0.039)	0.230***(0.001)
CLARITY* LMX		−0.002(0.952)
GROUPCULT* PSYCHSAF			0.065*(0.098)
R²	49.61%	49.61%	50.13%	52.21%	46.42%
Adj. R²	47.91%	47.72%	48.25%	49.75%	43.67%
F-value	29.21	26.19	26.73	21.24	16.85
Sig. F	0.00	0.00	0.00	0.00	0.00

Notes:

*p < 0.10; **p < 0.05; ***p < 0.01 (two tailed); OLS regression coefficients are reported; p-values in brackets;^a all variables are mean centered; ^b This sample includes senior management accountants as well as head of accounting/CFO

Source: Authors’ own creation

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